Project – Tithing and Social Welfare in the Church: An Old Testament Ethical Evaluation of the Use of Tithes for Poverty Alleviation among Vulnerable Populations in Nigeria

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

The issue of poverty remains one of the most persistent social and economic challenges confronting contemporary societies, particularly in developing countries such as Nigeria. Despite abundant natural and human resources, a significant proportion of the Nigerian population continues to experience multidimensional poverty characterized by inadequate access to food, healthcare, education, shelter, and other basic necessities of life. According to the World Bank (2023), over 40 percent of Nigerians live below the national poverty line, while millions remain vulnerable to economic shocks, unemployment, inflation, and social exclusion. The increasing number of widows, orphans, internally displaced persons, unemployed youths, elderly persons, and persons with disabilities has heightened concerns about the effectiveness of existing poverty alleviation mechanisms in the country.

Religious institutions have historically played crucial roles in providing social welfare services and supporting vulnerable populations. Across various societies, faith-based organizations have contributed significantly to poverty reduction through charitable activities, education, healthcare services, humanitarian assistance, and community development initiatives (Clarke & Ware, 2015). In Nigeria, churches represent some of the most influential social institutions with extensive membership, substantial financial resources, and wide geographical coverage. Consequently, they are strategically positioned to contribute meaningfully to social welfare and poverty alleviation among disadvantaged groups.

Within Christian theology and practice, tithing occupies a central position as a religious obligation and an expression of covenant faithfulness. The practice of tithing, which generally involves the giving of one-tenth of one’s income or produce to God, has deep roots in the Old Testament. Biblical references to tithing appear in the patriarchal narratives, Mosaic legislation, historical books, and prophetic literature. For example, Abraham gave a tenth of his possessions to Melchizedek (Genesis 14:20), while Jacob vowed to dedicate a tenth of his possessions to God (Genesis 28:22). These early examples established the foundation for later institutionalized tithing practices under the Mosaic covenant.

The Old Testament presents tithing not merely as a religious contribution for cultic maintenance but also as an instrument for social welfare and economic justice. Several biblical passages demonstrate that tithes were intended to support vulnerable members of society, including Levites, strangers, widows, and orphans. Deuteronomy 14:28–29 specifically instructs the Israelites to store a special tithe every third year so that the Levites, foreigners, orphans, and widows might have sufficient food and sustenance. Similarly, Deuteronomy 26:12–13 emphasizes the distribution of tithes to socially disadvantaged groups as part of Israel’s covenant responsibilities. These provisions indicate that Old Testament tithing incorporated both spiritual and social dimensions, reflecting God’s concern for justice, compassion, and communal well-being (Wright, 2004).

The ethical framework underlying Old Testament tithing is deeply rooted in covenant theology. The covenant relationship between God and Israel imposed responsibilities not only toward God but also toward fellow human beings. The laws governing tithing were designed to foster social solidarity, economic redistribution, and communal support systems that would protect vulnerable individuals from deprivation and marginalization (Brueggemann, 2014). Consequently, tithing functioned as a mechanism through which divine justice and social responsibility were practically expressed within the covenant community.

Old Testament ethics consistently emphasize care for the poor and marginalized. The prophetic literature repeatedly condemns societies that neglect vulnerable populations while promoting systems of exploitation and inequality. Prophets such as Isaiah, Amos, Micah, and Jeremiah denounced economic oppression and called for justice, righteousness, and compassion toward the poor (Amos 5:21–24; Isaiah 58:6–10; Micah 6:8). These prophetic teachings reinforce the notion that genuine worship must be accompanied by practical concern for social welfare and human dignity.

The concept of social welfare in the Old Testament extends beyond individual acts of charity to include institutional arrangements aimed at promoting economic justice. Laws concerning gleaning, debt remission, sabbatical years, and jubilee regulations were designed to prevent extreme poverty and ensure equitable distribution of resources within society (Leviticus 25; Deuteronomy 15:1–11). Tithing formed an integral part of this broader ethical system by providing structured support for vulnerable populations.

Contemporary scholarship increasingly recognizes the socioeconomic implications of biblical tithing. Researchers argue that Old Testament tithing served important redistributive functions that contributed to social stability and communal welfare (Baker, 2018). By channeling resources from economically productive members of society to disadvantaged groups, the tithe system helped reduce inequality and foster collective responsibility. Such insights have generated renewed interest in the potential relevance of biblical economic principles for addressing modern social challenges.

In Nigeria, the practice of tithing remains widespread among Christian denominations. Millions of church members faithfully contribute tithes as part of their religious commitments. Consequently, churches receive substantial financial resources annually through tithes and other forms of giving. However, debates have emerged concerning the utilization of these resources and their impact on poverty alleviation. While some churches actively invest tithe revenues in social welfare programs, educational initiatives, healthcare services, and humanitarian interventions, others have been criticized for allocating disproportionate resources to administrative expenses, infrastructure development, or the personal lifestyles of religious leaders (Ukah, 2020).

The rapid growth of Pentecostal and charismatic Christianity in Nigeria has further intensified discussions regarding the theology and practice of tithing. Prosperity-oriented teachings often emphasize tithing as a means of securing divine blessings, financial breakthroughs, and personal prosperity. Although such teachings have encouraged greater participation in tithing, scholars have questioned whether sufficient attention is given to the social welfare dimensions emphasized in the Old Testament (Gifford, 2015). This concern raises important ethical questions regarding the extent to which contemporary church practices align with biblical principles governing the use of tithes.

The vulnerability of many Nigerians has become increasingly evident in recent years due to economic recession, inflation, insecurity, displacement, and unemployment. Reports indicate rising levels of food insecurity, homelessness, and social deprivation across various regions of the country (United Nations Development Programme [UNDP], 2024). These realities underscore the need for effective and sustainable mechanisms of social support. Given the substantial financial resources available to churches through tithing, a critical examination of how these funds are utilized for poverty alleviation becomes both timely and necessary.

Old Testament ethical teachings provide valuable perspectives for evaluating contemporary church practices concerning social welfare. The biblical emphasis on supporting widows, orphans, foreigners, and the poor offers a framework for assessing whether current uses of tithes adequately reflect covenantal responsibilities toward vulnerable populations. Such an evaluation is particularly important within the Nigerian context, where churches often function as significant social actors capable of influencing community development and poverty reduction.

Furthermore, the growing demand for accountability and transparency in religious institutions has generated increased interest in examining the ethical management of church finances. Scholars argue that faith-based organizations must demonstrate responsible stewardship of resources entrusted to them by their members (Adedibu, 2021). Evaluating tithe utilization from an Old Testament ethical perspective may contribute to discussions concerning accountability, social responsibility, and effective poverty alleviation strategies within Nigerian churches.

This study therefore seeks to undertake an Old Testament ethical evaluation of the use of tithes for poverty alleviation among vulnerable populations in Nigeria. By examining biblical teachings on tithing and comparing them with contemporary church practices, the study aims to provide theological insights and practical recommendations for enhancing the social welfare role of the church in Nigerian society.

1.2 Statement of the Problem

Poverty continues to affect millions of Nigerians despite numerous governmental and non-governmental interventions aimed at improving living conditions. Vulnerable groups such as widows, orphans, persons with disabilities, unemployed youths, internally displaced persons, and the elderly remain disproportionately affected by economic hardship, social exclusion, and inadequate access to essential services. As a result, there is increasing pressure on religious institutions, particularly churches, to contribute more effectively to poverty alleviation and social welfare.

The Old Testament presents tithing as an important instrument for supporting vulnerable members of society. Biblical legislation concerning tithes specifically provided for the welfare of Levites, strangers, widows, and orphans. These provisions reveal that tithing was not intended solely for religious ceremonies or institutional maintenance but also served important social welfare functions within the covenant community. However, contemporary church practices often appear to place greater emphasis on organizational expansion, infrastructure development, and prosperity teachings than on systematic support for vulnerable populations.

Despite the substantial amount of revenue generated through tithing in many Nigerian churches, poverty remains widespread among church members and surrounding communities. Questions have therefore arisen regarding the extent to which tithe funds are utilized for social welfare purposes consistent with Old Testament ethical principles. While some churches operate welfare departments and charitable programs, there is limited scholarly evaluation of whether such initiatives adequately reflect the biblical objectives of tithing.

Furthermore, existing studies on tithing in Nigeria have largely focused on theological, doctrinal, financial, or prosperity-related dimensions, with relatively little attention devoted to examining the ethical implications of tithe utilization for poverty alleviation. Consequently, there remains a significant gap in knowledge regarding the relationship between Old Testament teachings on tithing and contemporary church approaches to social welfare among vulnerable populations.

The problem addressed by this study, therefore, is the apparent disconnect between the Old Testament ethical purpose of tithing as a mechanism for supporting vulnerable groups and the contemporary utilization of tithe resources in many Nigerian churches. This study seeks to investigate this gap by evaluating the use of tithes for poverty alleviation from an Old Testament ethical perspective and assessing its implications for social welfare among vulnerable populations in Nigeria.

1.3 Aim of the Study

The aim of this study is to evaluate the use of tithes for poverty alleviation among vulnerable populations in Nigeria from the perspective of Old Testament ethics.

1.4 Objectives of the Study

The study seeks to:

1. Examine the concept and purpose of tithing in the Old Testament.
2. Analyze the ethical principles underlying Old Testament tithing practices.
3. Investigate the use of tithes for social welfare and poverty alleviation in Nigerian churches.
4. Evaluate the extent to which contemporary church practices align with Old Testament ethical teachings on care for vulnerable populations.
5. Propose a biblical framework for enhancing the use of tithes in poverty alleviation initiatives within Nigerian churches.

1.5 Research Questions

1. What are the major purposes of tithing in the Old Testament?
2. What ethical principles underpin Old Testament teachings on tithing?
3. How are tithes utilized for social welfare and poverty alleviation in Nigerian churches?
4. To what extent do contemporary church practices reflect Old Testament ethical teachings concerning vulnerable populations?
5. How can Old Testament ethical principles improve the use of tithes for poverty alleviation in Nigeria?

1.6 Research Hypothesis

H₀: There is no significant relationship between the utilization of church tithes and poverty alleviation among vulnerable populations in Nigeria.

1.7 Significance of the Study

This study will contribute to Old Testament scholarship by deepening understanding of the ethical dimensions of biblical tithing. It will provide theological insights into the relationship between covenant obligations, social justice, and poverty alleviation.

The study will benefit church leaders by offering biblical guidelines for the ethical utilization of tithe resources. It will also assist policymakers and faith-based organizations in developing collaborative strategies for addressing poverty and social exclusion.

Furthermore, the study will contribute to discussions on accountability, transparency, and social responsibility within religious institutions and provide a framework for enhancing church-based welfare initiatives in Nigeria.

1.8 Scope of the Study

The study focuses on the ethical teachings concerning tithing in the Old Testament and their application to social welfare among vulnerable populations in Nigeria. Particular attention will be given to biblical texts relating to tithing, poverty alleviation, care for widows, orphans, strangers, and other disadvantaged groups. The study will also examine contemporary church practices regarding the utilization of tithe funds for social welfare purposes.

1.9 Operational Definition of Terms

Tithing: The religious practice of giving one-tenth of income, produce, or resources as prescribed in biblical teachings.

Social Welfare: Organized efforts aimed at improving the well-being of individuals and groups, particularly vulnerable populations.

Old Testament Ethics: Moral principles and values derived from the teachings, laws, and narratives of the Old Testament.

Poverty Alleviation: Strategies and interventions designed to reduce poverty and improve living conditions among disadvantaged individuals.

Vulnerable Populations: Groups exposed to social, economic, or physical disadvantages, including widows, orphans, the elderly, persons with disabilities, and internally displaced persons.

Church: A Christian religious institution responsible for worship, spiritual development, and social ministry.

Project – Tithing and Social Welfare in the Church: An Old Testament Ethical Evaluation of the Use of Tithes for Poverty Alleviation among Vulnerable Populations in Nigeria